HRA Exemption Calculator
Section 10(13A) exemption — the least of three rules, computed instantly. FY 2025-26.
Your details (annual amounts)
Bengaluru, Hyderabad, Pune and others are treated as non-metro (40%) for HRA purposes.
Exempt from tax
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Common questions
How is HRA exemption calculated?
HRA exemption under Section 10(13A) is the least of these three: (a) actual HRA received, (b) rent paid minus 10% of basic salary + DA, (c) 50% of basic + DA for metro cities (Delhi, Mumbai, Kolkata, Chennai) or 40% for non-metros. The remaining HRA is fully taxable.
Is Bengaluru a metro for HRA?
No. Only Delhi, Mumbai, Kolkata, and Chennai are treated as metros under Section 10(13A). Bengaluru, Hyderabad, Pune, and other tier-1 cities use the 40% non-metro rate for HRA exemption — a common mistake we see on ITR filings.
Can I claim HRA in the new regime?
No. HRA exemption is disallowed under the new tax regime. If HRA is a large part of your CTC, run our income tax calculator to see whether staying in the old regime saves more than the new regime's lower slab rates.
What proofs do I need to claim HRA?
Rent receipts for the full year, a rent agreement, and — if annual rent exceeds ₹1,00,000 — the landlord's PAN. If the landlord does not have a PAN, a signed declaration is required. Salaried employees submit these to the employer; ITR-filers keep them for records.
Can I claim HRA if I pay rent to my parents?
Yes, provided (a) the property is owned by them (not you), (b) you have a real rent agreement and actual bank payments, and (c) they declare the rent as income in their ITR. Tax officers frequently scrutinise family-rent HRA claims — documentation must be genuine.
File your ITR with confidence
Let a Bengaluru CA validate your HRA and file your return.